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2001 (12) TMI 131 - AT - Central ExciseExtract: ....... to this extent. However, the order does not appear to be sustainable in law insofar as the penalty is concerned. The lower appellate authority has not recorded any finding in support of the penalty imposed by the adjudicating authority. 6.We, therefore, confirm the demand of duty and set aside the penalty. The appeal is disposed of in these terms.
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